| 补充性养老保险对职工养老保险替代率影响的实证分析 |
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| 引用本文： | 李 琦,曹艳春.补充性养老保险对职工养老保险替代率影响的实证分析[J].中国劳动关系学院学报,2017,31(5):16-24. |
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| 作者姓名： | 李 琦 曹艳春 |
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| 作者单位： | 华东师范大学 经济与管理学部公共管理学院 |
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| 摘 要： | 随着人口老龄化趋势的加剧,养老金支付压力逐年递增,改革基本养老保险制度迫在眉睫。制度的改革一定程度上会导致职工养老保险替代率降低,发展补充性养老保险制度对提高养老保险的总和替代率起到了重要作用。本文通过构建补充性养老保险替代率的精算模型,测算基本养老保险替代率和职业年金、企业年金替代率,比较机关事业单位和企业职工在养老保险制度改革后的养老保险待遇的变化,并通过比较有无企业年金对企业职工养老保险替代率的影响来倡导企业为职工建立企业年金。
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| 关 键 词： | 职业年金 企业年金 替代率 |
An Empirical Analysis of the Effects of Supplementary Endowment
Insurance on the Substitution Rate of Old - age Insurance |
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| LI Qi,CAO Yanchun.An Empirical Analysis of the Effects of Supplementary Endowment
Insurance on the Substitution Rate of Old - age Insurance[J].Journal of China Institute of Industrial Relations,2017,31(5):16-24. |
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| Authors: | LI Qi CAO Yanchun |
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| Affiliation: | East China Normal University, Shanghai |
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| Abstract: | With the increasing trend of population aging, the pressure of pension payment increases year by year, and the reform of basic old-age insurance system is imminent. The reform of the system led to the decrease of the replacement rate of the old-age insurance of the employees,
and the development of the supplementary old-age insurance system played an important role in raising the total replacement rate of the old-age
insurance. Based on the actuarial model of supplemental pension insurance replacement rate, this paper calculates the replacement rate of basic old-age insurance and occupational pension, enterprise annuity replacement rate, compares the change of old-age insurance system after the reform of
old-age insurance system to compare the impact of enterprise annuity on the replacement rate of enterprise employees'' pension insurance to promote
enterprises to establish enter-prise annuity for employees. |
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| Keywords: | occupational annuity enterprise annuity replacement rate |
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